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V1681-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

Special scheme for second-hand goods may apply to machinery purchased from private individuals

An agricultural machinery company has enquired whether it can apply the special scheme for second-hand goods to purchases made from private individuals and whether it can choose to apply it on an operation-by-operation basis. The DGT has ruled that this is possible provided the machinery has not been renovated or transformed by the purchaser, and that the application of the scheme is optional for each individual transaction.

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2021-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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